Mr. Morgenstein, who was 92 and lived on Benhurst Road in the city's Cheswolde section, was born in Austria and came to Baltimore when he was less than a year old.

Mr. Morgenstein was educated in local schools and graduated from the Baltimore Poly-Technic Institute before attending and graduating from accounting school.

A certified public accountant, Mr. Morgenstein, worked for several years as an accountant before becoming the proprietor of the Standard Finance Co.

He retired from Standard in 1975 after working there for 50 years.

In 1937, Mr. Morgenstein was one of several men who founded the Beth Jacob Congregation.

Active in the Hackerman Lodge of B'Nai Brith, he managed its investment club.

At the age of 80, Mr. Morgenstein drove his own car for Meals-On-Wheels.

Friends and members of his family remembered him as a kind and self-effacing man to whom integrity was paramount.

In 1924, Mr. Morgenstein married the late Clara Landau Morgenstein.

Mr. Morgenstein is survived by two children, Selma Pustin of Baltimore and Dr. Karl Morgenstein of Hollywood, Fla., a sister, Lillian Small, a dear friend, Lillian Rosenfeld, and four grandchildren and four great-grandchildren.